E-invoicing applicability for Input Service Distributor (ISD) Invoices

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..... E-invoicing applicability for Input Service Distributor (ISD) Invoices
Query (Issue) Started By: - Rekha Arya Dated:- 18-4-2023 Last Reply Date:- 20-4-2023 Goods and Services Tax - GST
Got 2 Re .....

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GST
Hi, Is E-invoicing is applicable to ISD invoices also? Reply By Ashika Agarwal: The Reply: No. You can refer FAQ on E-Invoice dated 11.11.2020. Reply By Amit Agrawal: The Reply: R .....

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..... ule 48 deals with 'Manner of issuing invoice' wherein sub-rule (1) & (2) talks about supply of goods & services respectively and sub-rule (4) talks about E-invoicing. As per Section 2 (66), "i .....

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..... nvoice" or "tax invoice" means the tax invoice referred to in section 31. 'a document containing the amount of input tax credit being distributed' as referred in Section 20 (1), is different .....

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..... from invoice / tax invoice referred in Section 31. Hence, E-invoicing is not applicable to ISD invoices. These are ex facie views of mine and the same should not be construed as professional advice .....

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Discussion Forum - Knowledge Sharing .....

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